Jai Shree Krishana Cement vs. Union Of INDIA
Original PDF →Facts
The petitioner, Jai Shree Krishana Cement, filed a writ petition challenging an order dated 13.03.2026 and a Summary Order in Form DRC-07, both issued under Section 74 of the Goods and Services Tax Act, 2017, by the Deputy Commissioner, State Tax, Circle Shahjahanpur. The petitioner contended that the adjudicating authority violated principles of natural justice by failing to provide copies of relied-upon documents and denying the opportunity to cross-examine third parties whose statements were used. The respondents, including the Union of India and the State of Rajasthan, argued that the petitioner had an alternative remedy of appeal against the order.
Held
The Court held that the writ petition is not maintainable due to the availability of an alternative statutory remedy of appeal. The Court noted that the petitioner has a statutory appeal under Section 107(1) of the CGST Act before the appellate authority. Citing the Supreme Court's decision in M/s. Trillion Lead Factory Private Ltd. and the High Court's own judgment in Tanushree Logistics Private Limited, the Court found no reason to interfere in the writ jurisdiction. The ratio decidendi is that writ petitions are generally not entertained when an efficacious alternative remedy exists. The Court dismissed the writ petition, granting liberty to the petitioner to raise all legal and factual grounds before the appellate authority.
Key Issues
1. Whether the writ petition is maintainable against an order passed under Section 74 of the Goods and Services Tax Act, 2017, when an alternative statutory remedy of appeal is available under Section 107(1) of the CGST Act? Petitioner's contention: The petitioner argued that the adjudicating authority violated principles of natural justice by not providing copies of relied-upon documents and denying the opportunity to cross-examine third parties, thus vitiating the order. They sought quashing of the order on these grounds. Respondents' contention: The respondents argued that the writ petition is not maintainable as the petitioner has an alternative statutory remedy of appeal under Section 107(1) of the CGST Act. They relied on the Supreme Court judgment in M/s. Trillion Lead Factory Private Ltd. Vs. Superintendent of Central Tax and a Division Bench judgment of the same High Court in Tanushree Logistics Private Limited. Vs. State of Rajasthan.
Sections Cited
Section 74, Section 107(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 28/04/2026
This writ petition has been filed by the petitioner with following prayers: "It is, therefore, most respectfully prayed that this Hon'ble Court may graciously be pleased to: i) Issue writ of Certiorari for quashing the Order dated 13.03.2026 along with the Summary Order in Form DRC-07 dated 13.03.2026 (Annexure P-8) issued under Section 74 Goods and Services Tax Act, 2017 on the ground that Respondent No. 4
has acted
in violation
of the
[2026:RJ-JP:17860-DB] (2 of 3) [CW-7351/2026] principles of natural justice by failing to provide copies of the relied-upon documents and by denying the Petitioner an opportunity to cross- examine third parties whose statements were relied upon during adjudication; ii) Pass such or similar order as deem fit in the peculiar facts and circumstances of the case."
By this writ petition, the petitioner has challenged the show cause notice as well as original order passed by the adjudicating authority.
Learned counsel for petitioner submitted that no opportunity of cross-examination was given to the petitioner.
Learned counsel for respondent(s) opposed the submissions and submitted that the petitioner is having an alternative remedy of appeal against the order dated 13.03.2026 passed by the adjudicating authority.
Learned counsel for respondent(s) has relied upon judgment of Hon'ble Supreme Court in case of M/s. Trillion Lead Factory Leave to appeal (C) No. 7101/2026 decided on 27.02.2026 wherein it has been held as under: "It is trite law that no writ lies against an issuance Commissionerate Vs. M/s. Krishna Was (P) Ltd., in Civil Appeal No. 8609/2019 disposed of on 14.11.2019 vide Paragraph-2."
(D.B. Civil Writ Petition No. 17550/2022 decided on 07.12.2022) wherein the Division Bench has already considered
[2026:RJ-JP:17860-DB] (3 of 3) [CW-7351/2026] the provision of appeal under Section 107 of CGST Act and observed that alternative remedy of appeal is available to the petitioner before the appellate authority.
Heard learned counsel for the parties and perused the material placed on record.
Considering the fact that the petitioner is having statutory alternative remedy of appeal under Section 107(1) of the CGST Act before the appellate authority, we are not inclined to interfere in this matter.
Hence, the instant writ petition is dismissed with liberty to the petitioner to raise all his grounds, legal and factual before the appellate authority. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J CHETNA BEHRANI /41
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.